ANALYSIS OF AUDITOR RELATIONS - CLIENT: FACTORS - FACTORS AFFECTING THE AUDITOR'S SWITCHING IN INDONESIA (CASE STUDY IN THE SERVICE SECTOR STOCK EXCHANGE LISTED IN INDONESIA)

Silfi Sulfiah

Abstract


Auditor Switching is achange of auditors or public accounting rm (KAP) con-ducted by the company. Auditor Switching can occur be-cause the rule-based government (mandatory) or the com-pany's own desire (voluntary). This is reasonable whencompanies change auditors is mandatory, but many ques-tions will arise when the company made a voluntary au-ditor switching. This study aims to determine the factorsaecting the company in Indonesia to auditor switching.variables used in the study is change management, Firmsize, rm size, rm growth, nancial distress, previous au-dit opinion and audit fees. The data used in this researchis nancial statement data service sector companies listedon the Indonesia Stock Exchange (IDX) years from 2005 to2010. Methods of data collection using the method of sam-pling is purposive sample of selected judgments on the basisof the suitability of the characteristics of the sample withsample selection criteria that have been determined, the to-tal study sample were as many as 130 companies. Testingthe hypothesis in this study using regression analysis loistik.The results indicate that the variables that signicantly in-
uence auditor switching is a change of management, auditopinion before, and audit fees. While the other variables inthis study as the size of the Firm, rm size, growth, andnancial distress are not shown to aect the company's de-cision to perform the switching auditors. Penamaan File:21207284

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